People complaining here, that 48% is huge. Let me tell you that in USA the tax by same logic goes to more than 75%.
Only difference being that USA being a developed nation, citizens do get back benefits such as high government services, medicare, free education etc.
We are a developing country and being educated and with good civic sense we should pay tax if it is applicable to us.
But question is whether on Adsense GST is to be paid.
An article which I wrote on knowyourgst, is shared you can read and understand on which income tax needs to be paid.
As per my opinion and clarity on GST acts, there will be no GST on adsense income.
However if Government wants to tax it, it can do by bringing any notification.
It is up to government to tax or not to tax. But as of now, it is not taxed considering that Adsense income is an export supply (Zero rated.)